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1. Kirchhoff's rules can uniquely solve any "flat" circuit, that is, any
circuit that can be laid down on paper without using "crossovers" (wires
that pass over one another without making contact).
2. Kirchhoff's rules might be able to solve non-flat circuits but there is
no
guarantee that they will provide enough independent equations to derive an
exact solution.
3. For flat circuits, at least,
a. the number of independent node equations will equal the number of
nodes
minus one and
b. the number of independent loop equations will equal the number of
"smallest" loops. (A "smallest" loop is one that does not contain two or
more loops.)